nation shall appear before said board at said time. and said board shall hold said examination on the subjects mentioned in the order set out and one branch shall be completed before the next is commenced. The applicant shall answer all questions in his own writing and when he has made his answers to all questions on any one branch he shall immediately turn his answers over to the examiner. If any applicant receives assistance in the examination he shall be barred from further participation and his papers shall not be graded. Immediately after the close of the examination and each applicant has signed his examination papers, together with his postoffice address, the examiner shall send to the State Tax Commission by registered mail, securely sealed, all papers of the applicant. The State Tax Commission shall grade all papers and no applicant shall be issued a certificate unless he makes a grade of seventy-five per cent. The State Tax Commission shall issue to persons passing this examination a certificate of their fitness and qualifications to fill the office of County Tax Comissioner on or before the first day of May. The county attorney shall be allowed out of the county funds five dollars. per day for his services in the examination of the applicants. All examination questions and answers made by all applicants for examination for the office of County Tax Commissioner shall be preserved by the State Tax Commission for twelve consecutive months after said examination and shall be public records to be viewed and examined by any person. requesting to see at the office of the State Tax Commission at Frankfort, Kentucky. The refusal of any member of the State Tax Commission to permit such person to view and examine said examination papers shall be a misdemeanor and upon conviction -- thereof said Tax Commissioner shall be fined not less than five hundred dollars. § 5. Time Spent in Office.-The County Tax Commissioner shall keep his office open for the purpose of assessing property at all reasonable times, except on Sundays and legal holidays, from the first day of July to the thirty-first day of October inclusive of each year, and it shall be the duty of the taxpayers of the county to appear at said office during said time and to furnish the County Tax Commissioner a list of their property of all kinds and descriptions that said commissioner is required to assess under law. Provided, however, that if any taxpayer shall fail or refuse to list his property, it shall be the duty of the County Tax Commissioner, or deputies, to see said taxpayer in person or call at his residence for the purpose of securing the assessment of his property. If said taxpayer is not at home at the time of said call, the County Tax Commissioner, or deputy, shall leave a written notice, together with a copy of the schedule. Said notice. shall state that the Commissioner, or deputy Commissioner, has called for the purpose of assessing the property of the taxpayer. It shall then be the duty of the taxpayer to personally appear before the County Tax Commissioner, or his deputy, and assess his property within the time prescribed by law for the assessment of property. Failure to respond to said notice shall subject the taxpayer to a fine not exceeding fifty dollars. From the first day of November to the thirty-first day of December, inclusive, the County Tax Commissioner shall make up his assessment book and perform such other duties as may be required to obtain a fair and equitable assessment of the property in his county. Any taxpayer may, when he has a reasonable excuse for not assessing his property before the Tax Commissioner or his deputy as herein provided, appear before any person authorized to administer an oath and make the necessary affidavit required by the schedule as to the value of his property, and may then return said schedule to the County Tax Commissioner, and this shall be considered a compliance with the law in his particular case. 6. The values fixed and the amount of property assessed by each taxpayer shall be the value and amount fixed as of the first day of July of each year. § 7. Office Rooms.-The fiscal court of each county, or whatever body shall take over the powers of the fiscal court in any county, shall provide for the county tax commissioner a suitable office room or rooms, when possible in the county court house, or when that is not possible, in some other building, together with suitable furniture, in which office shall be safely kept the books, maps, taxpayers' list, papers and all other records pertaining to the assessment of property within that county, except when such books or records are required by law to be placed in the custody of other officers. The provision of Section 1197 of Carroll's Statutes, Edition 1915, are hereby extended to cover these public records. § 8. The county tax commissioner shall meet with the county board of supervisors and furnish such supervisors with memorandums showing all real estate assessed to different parties, or in different districts from the year before, also a memorandum showing to whom and in what districts property was assessed in the last two assessments, and such other information as they may require. For these additional duties he shall receive such compensation as is paid to the members of the county board of supervisors. In terms when the years of the county tax commission expire it shall be his duty to attend the meeting of the board of. supervisors for the next year and furnish them the information above required, for which he shall receive the above compensation. $9. All laws and parts of laws in conflict with this act are hereby repealed. Whereas, the County Tax Commissioners under the provisions of this act will be unable to draw their compensation or any part thereof for several months, and Whereas, their work is all completed an emergency is declared to exist, and this act shall take effect from and after its passage and approval by the Governor. Approved March 16, 1918. CHAPTER 12. AN ACT creating a budget appropriation commission, prescribing its powers and duties, providing a budget system of appropriations and a method for ascertaining the expenditures of the various departments of the State government; providing for certain reports to be made to the budget appropriation commission and the manner of making the same; providing for the submission to the General Assembly of a budget compiled by the budget appropriation commission and fixing penalties for violation. Be it enacted by the General Assembly of the Commonwealth of Kentucky. § 1. There is hereby created a commission to be known as the Budget Appropriation Commission, which shall be composed of the Governor, who shall be chairman, the chairman of the State Tax Commission and the State Auditor all of whom shall serve without additional compensation. § 2. Each department of the State government, board, commission, institution, charitable, educational or correctional, or any other State agency supported and maintained in whole or in part by . money drawn from the State treasury by appropriations, shall, on or before the first day of January of each and every year in which the General Assembly convenes, file with the Budget Appropriation Commission a complete statement of the receipts and expenditures of said department, board, commission, institution, or agency during the past two (2) fiscal years, showing the number and names. of all employes and appointees and the average hours per day each is actually engaged in the performance of their duties and the wages or salaries paid each and their classification. The expenditure and receipts for each respective year shall be separated. The statement of receipts shall show the amount drawn from the State treasury and the purpose for which each is withdrawn and in a separate item the amount received from any and all other sources, and whether any balance is on hand. The statement of expenditures shall be classified under the heads of salaries, salaries temporary, supplies and materials, repairs and permanent improvements. The commission shall, however, have the right to change this classification if they see fit. 3. Said departments, boards, commissions, institutions, and agencies shall at the same time file with the said Budget Appropriation Commission an estimate of the financial needs of said department, board, commission, institution, or agency for each of the two following years, that is, for the period intervening between the meetings of the General Assembly. Said estimate shall show all the expected and anticipated revenue for each of said years from all sources other than by appropriation. It shall contain a request for an appropriation for each of said ensuing years sufficient to properly and |